Tax Convention

Category Abbreviation:

CONV

Category Description:

Related to any--(A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention, (B) application for relief under a tax convention, (C) background information related to such agreement or application, (D) document implementing such agreement, and (E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention. Tax convention information originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.

Required Warning Statement:

Required Dissemination Control:

Links to Tax Categories
Federal Taxpayer Information
Taxpayer Advocate Information
Written Determinations

Examples

Information arising under treaty obligation
Agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention
Application for relief under a tax convention
Background information related to such agreement or application
Documents implementing such agreement
Other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention.

Authorities

26 USC 6105(a)